2020 (9) TMI 984

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..... D THAT:- Matter requires consideration. In the event, petitioner deposits the disputed amount of tax and penalty in terms of Section 129(1)(a) and also furnishes security in respect of the remaining amount found due and payable under the order of Appellate Authority, the detained goods shall be released to the petitioner subject to final outcome of this petition. - Writ Tax No. - 299 of 2020 .....

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..... ound, the liability cannot be converted into one under Section 129(1)(b) of the Act. Matter requires consideration. Learned standing counsel accepts notice on behalf of all the respondents. All the respondents may file counter affidavit within six weeks. Rejoinder affidavit, if any, may be filed within two weeks thereafter. In the event, petitioner deposits the disputed amount of ta .....

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